🇸🇹 São Tomé and Príncipe Tax Guide - Income Tax, Corporate Tax & Special Regimes

🇸🇹 São Tomé and Príncipe ST / STP #170

Nomad Score 47.0

Cities 6

Region African Union, Lusophone, Islands, Africa, Africa, Middle Africa, Least Developed Countries

Currency STN

🇸🇹 SãO TOMé AND PRíNCIPE TAX PROFILE

Data year: 2025

Tax System Territorial

Top PIT Rate 15.0%

Corporate Tax Rate 25.0%

VAT 15.0%

Capital Gains Tax --

Social Security (Employee) --

Social Security (Employer) --

Dividend Withholding --

Interest Withholding --

Royalty Withholding --

Treaty Count 2

Territorial Exemption

Tax Authority: Direccao dos Impostos

Days Threshold 183 days

Residency Rules Resident if present 183+ days in a calendar year.

Exit Tax No

CFC Rules No

Fiscal Year 01-01 – 12-31